RSM Switzerland



Tax reform on Swiss employment withholding tax: what’s new in 2021?

6 August 2020
Augustin de La Chapelle, Daniel Spitz, Olivier Bétrisey, Pascal Sigrist, Thomas Laube
The new Federal Law on withholding tax on employment income will enter into force on January 1st, 2021 and includes a whole series of new provisions. What new challenges will Swiss taxpayers and employers have to face and how to best be prepared for...

Global mobility at a crossroads: what is the future for business travel?

31 July 2020
Augustin de La Chapelle
Article issued by RSM UK, Joanne Weber and Ainsley Wainwright on July 31, 2020. 

Additional level of transparency under DAC6: mandatory automatic exchange of information

30 July 2020
Daniel Spitz
As tax-planning structures being more and more sophisticated, the tax authorities are struggling against tax base erosion. In that respect, the European Union (EU) recently introduced additional measures to increase the level of transparency in...

Non-UK landlords: Impact of 2020 corporation tax changes

21 July 2020

Phasing out as of August 31 of the COVID-19 temporary derogation scheme for frontier workers: outlook in times of uncertainty.

20 July 2020
Augustin de La Chapelle
In view of the recent health crisis and the related "home office" practice at wide scale, a number of derogatory measures for employees residing in neighboring countries had been put in place, notably regarding frontier worker in France.

Demerger of a holding company? Beware of tax implications

29 June 2020
Daniel Spitz
If you are a swiss resident and privately own a company, you probably know its sale will generate a tax-free capital gain.

Retirement Planning for a Swiss Expat in Australia

19 June 2020
Augustin de La Chapelle, Daniel Spitz
It is hard to believe today that the Swiss founding father of the Red Cross, humanitarian author, co-winner of the first-ever Nobel Peace Prize, and the very symbol of caring for our fellow man, Henry Dunant, lived a poverty-stricken life in his...

Vat liability: legal requirements and Economic issues

27 May 2020
Daniel Spitz
Under Swiss VAT law, the VAT registration of a business may occur if the legal requirements for a compulsory VAT liability have been met. However, a business that do not meet these requirements may choose a voluntary VAT registration.

Board of directors members or bearer shares holder? It’s time to act

27 May 2020
Daniel Spitz
Since November 1st, 2019, the Federal Council brought into force the Federal Act on Implementation of Recommendations of Global Forum on Transparency and Exchange of Information for Tax Purposes

Properties with divided ownership (ppe) – are you registered to vat ?

20 May 2020
Daniel Spitz
The purpose of this article is to warn property owners and property management agencies of a risk which, for wrongly informed taxpayers, may have serious consequences.

More flexibility retated to the refund of swiss withholding tax for private individuals

20 May 2020
Daniel Spitz
On 4 December 2019, the Federal Tax Administration published Circular No. 48 on new conditions for entitlement to withholding tax refund for individuals. On 4 December 2019, the Federal Tax Administration published Circular No. 48 on new conditions...

Financial Advisory Services, the right response to complex corporate finance decisions

22 April 2020
Daniel Rochat, Jean-Yves Bonvin
Learn how the interplay between Finance and Strategy can unlock financial value for your business. The broad range of services we offer include :